As we head into the end of 2010, we wanted to share with you some exciting news and give you a brief glimpse at our plans for 2011.

As you may be aware from our SEC filings, our plan includes acquiring complementary (and sometimes competitive) companies in the golf business. This continues to be our mission, and we are pleased to report to you that over the past few months we have identified several acquisition opportunities that, despite the current economic climate, we believe will provide both a financial and a strategic benefit to Feel Golf Company and our shareholders.

We are in the process of negotiating the purchase of the first acquisition target and hope to announce a completed transaction before the end of the year. This acquisition does not currently compete in the club segment, but offers several related products that are sold through the same channels. We expect that our combined distribution networks would unlock new sales for both product lines.

A second acquisition has been identified and a Letter of Intent has been signed. Negotiations are on-going. Also in the golf industry, the second target has some very interesting technology and a strong following. We hope to leverage our collective distribution, and believe that the combination is again, stronger than the sum of the parts.

Of course, revenue and cash flow drives shareholder value, so our acquisitions are vetted carefully to assure that they have strong financials, and contribute strategically to the whole. We have a comprehensive acquisition strategy in place for the next 24-36 months.

Meanwhile, we are beefing up our promotional team and we hope you saw our recent announcements about the endorsements we received from Peter Kessler and Bill Glasson , a 7 time Tour winner. These two well-known names are further proof of the growing market awareness and acceptance of our unique golf products among the golfing public.

Kessler’s radio ads for The Full Release grip will commence in early November.

All in all, it is an exciting time to be part of Feel Golf Company , and we appreciate your continued support.

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